Iimali kunye ezihlawulwayo - it ... Umlinganiselo ezifunyanwayo kunye izinto ezihlawulwayo. Uluhlu kokufunyenweyo kunye izinto ezihlawulwayo

Kweli hlabathi lanamhlanje libe yindawo ekhethekileyo kulawulo naluphi lweshishini ibandakanyeka zonke iintlobo nqaku accounting. Material thaca ngezantsi iinkcukacha ityala ebizwa ngokuba 'ezifunyanwayo kunye izinto ezihlawulwayo. " Le yenye amanqaku kakhulu echaphazelekayo banoxanduva lokuthobela kunye namalungiselelo zemali phakathi kwemibutho ezimbini, ukususela nkqu ukungathotyelwa lincinane nenxalenye yayo yesivumelwano kwangoko kuchaphazela umlinganiselo akhawunti ezifunyenweyo kwaye ehlawulelwa ngamnye amaqumrhu asemthethweni ingqalelo.

debentures

ZeeSekethe yezoqoqosho kunye zemali naliphi na ishishini mihla isizathu sokuba kukho izinto ezifumanekayo kunye izinto ezihlawulwayo. Lo isenokuba ngemali efunyenwe kwiSebe zokusonjululwa naziphi na izinto eziphathekayo, iinkonzo ezinikezelwa; kwakunye ezikhutshiweyo kwaye wathengisa iimveliso ngohlobo zonke iintlobo iimpahla, njalo-njalo. d. Zonke ezi zinto zilapha ngasentla, nâzo encwadini yeembali kwengxelo. Ngenxa yoko, ezifumanekayo kunye ezihlawulwayo - ke kwamatyala ezinye imibutho kwishishini kuthethwa. Makhe siqwalasele nganye kwezi ngongoma ukuze aqonde ngokupheleleyo ngakumbi umahluko phakathi kwabo.

izibopho umboleki

Eli gama imele zonke iintlobo amatyala sijongene ngqo kwishishini kwabanye abantu zomthetho okanye nokubambisana, oosomashishini ngamnye kunye nezinye iinkonzo ezinxulumene noko. Ngoko ke, ukuba ezi ndidi zingentla bangathunyelwa entlanganweni ematyaleni ababoneleli feedstock okanye iimveliso njengoko egqibile, nto leyo koko kuya kusetyenziswa kule nkqubo engundoqo imveliso; iikontraki - iinkonzo ezifunyenweyo, nisebenze; abasebenzi zabo (umvuzo ngomsebenzi wabo kuxhamle lweshishini). Ukongeza, into ingxelo iquka iintlawulo ezahlukeneyo off-mali kunye nemali mali.

Iintlawulo Luquka ukuzibophelela ukuba kwenzeka ngokuthe gqolo njengoko yokusekwa nophuhliso ngakumbi imisebenzi kuqoqosho lweshishini kuthethwa. Enye amatyala zokuqala kungathathwa ityala abasunguli. Babonakala ngexesha nokudalwa eyinkunzi ogunyazisiweyo. Emva koko, kukho zonke iintlobo ukuzibophelela kunye namaziko zebhanki ezahlukeneyo. Bakholelwa ukuba emva kokuba kusungulwe amatyala kubanikezeli, kuba zinika zonke izinto eziyimfuneko ukuze uqalise. Yesine kolu luhlu kokuba kutsalwe irhafu ukuba iziphumo.

ezifunyenweyo

Le nto ithetha ukuba lonke uxanduva naliphi na iziko, ezo amaqumrhu asemthethweni kunye nabantu esebenza njengabantu zabucala, ukuya beshishini umbuzo. Ke abo banamatyala ezifunyenweyo ekubhekiselwe. Kuba udidi enjalo ngokwemveli zibandakanya abameli ngenxa yetyala ekhutshwe imali; uxanduva abathengi kunye nabathengi ukuba kweemveliso ezigqityiweyo okanye iinkonzo ezinikwe; ukuhlawula imali-mboleko kunye nangaphezulu. Kakhulu ngokwemvelo, xa umlinganiselo kokufunyenweyo kunye ezihlawulwayo lehla ngakwicala lethu. Xa psychology yabantu eyinkampani, kuba amcele kakhulu ukufumana ngumntu ngemali kunokuba ndimnike imali yabo omnye umntu. Kodwa nayiphi na imeko akufuneki ukuba uxhomekeke kuphela kwisixa ekufuneka ibuyiselwe ngokungathi abuyi kudluliselwa ethubeni, kukho umngcipheko wokuba loo nkampani ziya kubizwa ilahleko. Ngenxa yoko, emagxeni yesebe mali yabelwe ukugcinwa of accounting engqongqo zonke izibophelelo. Oku kuthetha ukuba kuyimfuneko ukulawula ixesha intlawulo akhawunti ukuhlawulwa akhawunti imisebenzi efumanekayo.

ixesha ejikeleza

Amaxesha amaninzi, ezi izibalo zemali ifuna yokufunyaniswa kwezi amaxabiso ngentla ukuze ngakumbi ukusebenza ngempumelelo lweshishini. Yonke idatha oluyimfuneko lincitshiswe icandelo ngamaxesha ye kwiphepha lomncono. Ngenxa yoko, ukujika-akhawunti ezifunyenweyo kunye namatyala amele ukuhlawulwa kuxhomekeke kucwangciso nokulandela-up. Ukuba uphakamile lo Isalathisi, kokukhona kwezinto ezintle kwenzeka. Ingeniso luphawulwa izalathi si zokunikwa amatyala kunye nomgangatho. Zibonisa ngesantya nkqubo, nto leyo zifunyanwa ngokusebenzisa imali.

Iimpawu eziphambili

Ukuvavanywa kokufunyenweyo kunye ntlawulo yenziwe yi abemka ngayo. Bona kubalwa njengoko umlinganiselo kwingeniso efunyenwe ixabiso avareji liabilities. Ukongeza, lo mzobo kungabalelwa ngeentsuku. Kulo mzekelo, oku kuza kwenza ukuba kubekho xesha, nto leyo uthathwa njengesixhobo ukwenza ukujikeleza kwalo. Ngenxa yoko, ezifumanekayo kunye ezihlawulwayo - yinxalenye of accounting.

Akhawunti izibophelelo ratio imali efunyenweyo

Esi salathisi ibalwa ukusuka datha ilandelayo: Ingeniso evela kwintengiso yempahla kunye neenkonzo, ityala udibaniso. Kuba ukufumana okuza engaziwayo kufuneka kuphela ukwahlula ixabiso owesibini. Enkosi izibalo ezinje, ungafumana ukuba isixa sexesha izibophelelo ukubunjwa wemvula ngexesha sifundo.

Ukungavumelani kwe akhawunti imali ihlawulwe

Kakade ke,-akhawunti ezifunyenweyo kunye namatyala amele ukuhlawulwa lweshishini kufuneka ziqwalaselwe kunye. Oku kuya kwenza ukuba kubekwe iliso kwaye ukuthatha amanyathelo ngexesha ukuphucula iimeko. imeko ezingantlanga nguye apho akhawunti ukuhlawulwa ratio turnover iza kudlula kakhulu ezifunyanwayo.

uluhlu Property

Uluhlu kunye namatyala amele ukuhlawulwa efunekayo ngokuyintloko ekuhloleni wihi amaxabiso ezibhaliswe kwi-akhawunti yebhanki lweshishini. Ukuze wenze oku, thelekisa ngenyameko data kwi-akhawunti zakho kunye amaxabiso ezivela babizwa ngokuba batyalayo. Kamva zahlanganiswa ukuqinisekiswa isenzo izibalo ezenziwe ngaphambili, nto leyo ke wathumela ukuba imvume kunye ngumqondiso kwiziphathamandla ezifanelekileyo. Kubalulekile ukuba anikele ingqalelo into yokuba la maxwebhu angentla ayikho indawo yokuqala ukusuka apho ukuqalisa i-inventri kokufunyenweyo kunye ukuhlawulwa, yaye zisetyenziswa kuphela ukuqinisekisa ukuzaliseka nawuphi na umsebenzi yezoqoqosho. Ngapha koko, ngexesha ukuhamba inkqubo imeko yemali nayiphi na amaqela ayikho phantsi naluphi na utshintsho. Nokusayinwa isenzo loxolelaniso ibonisa kuphela ukuba otyalayo iyavuma netyala phakathi kwenu.

Esebenzayo yokungenelela

Njengoko umyalelo nexesha ze-inventri lusekiwe abaphathi zekhampani nganye, ngoko, ngokuba kwimibutho eyahlukeneyo, ezi nkqubo inokuba nomahluko. Babizwa ngokuba "ulawulo kwincam" umyalelo ukhutshwe, nto leyo echaza yonke imisebenzi efunekayo kunye namaxesha. Kakade ke, oku ayinanto yakwenza mandatory ubhaliso lwempahla kwenziwa ekupheleni konyaka. Isiphumo iziganeko ezinjalo ivumela iinjongo ezahlukeneyo. Nazi ezinye zazo:

1) kwacaciswa ngemimiselo ezifunyanwayo wathengisa, kodwa noko kuhlawulwa iimveliso (iimpahla okanye iinkonzo);

2) Ukulungiswa akhawunti ukuhlawulwa kwizithuba ngasentla;

3) ukumisela ixesha xa kuthelekiswa lokuncitshiswa zekhampani nganye ngamnye, ngoko ke kubalulekile ukuqwalasela zonke izivumelwano phakathi amaqela amelweyo izivumelwano kunye nezivumelwano;

4) ukuchongwa iintsalela zezinye izinto ezifunyanwayo kunye kuhlawulwa ngokumalunga nomhla oluthile lwempahla yepropati.